Antuan Company set the following standard costs per unit for its product. The standard overhead rate (\$18.50 per direct labor hour) is based on a predicted activity level of 75% of the factory's capacity of 20,000 units per month. Following are the company's budgeted overhead costs per month at the 75% capacity level. The company incurred the following actual costs when it operated at 75% of capacity in October, Direct naterials (61,000 pounds of 36.20 per paund) The company incurred the following actual costs when it operated at 15% of capacity in Uctober. Required: 1. Prepare flexible overhead budgets for October showing amounts of each variable and fixed cost at the 65%,75%, and 85% capacity levels